RESTO PATSON: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
RESTO PATSON
Largest movements
- Cash -€108,050
down €108,050 (-81.6%), from €132,457 to €24,408
mainly Other debts (-€66,913) and Net result for the year (-€37,005)
- Stocks and contracts -€9,657
down €9,657 (-59.8%), from €16,157 to €6,500
- Other debts -€66,913
down €66,913 (-89.5%), from €74,760 to €7,848
- Profit (loss) carried forward -€37,005
down €37,005, from €0 to -€37,005
- Trade debts -€13,135
down €13,135 (-88.7%), from €14,805 to €1,670
- Tax, wage and social debts -€10,672
down €10,672 (-95.8%), from €11,140 to €468
of which Taxes: -€10,410
- Gross operating margin -€108,774
down €108,774, from €75,904 to -€32,870
- Taxes -€18,778
down €18,778 (-99.1%), from €18,943 to €165
- Staff costs -€6,276
down €6,276 (-91.0%), from €6,897 to €621
- Financial charges -€2,282
down €2,282 (-63.0%), from €3,625 to €1,342
- Other operating charges +€2,182
up €2,182 (+116%), from €1,885 to €4,067
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €688,508 | €557,533 | -€130,974 | -19.0% |
| Fixed assets | 21/28 | €10,747 | €7,306 | -€3,441 | -32.0% |
| Tangible fixed assets | 22/27 | €10,747 | €7,306 | -€3,441 | -32.0% |
| Land and buildings | 22 | €6,803 | €4,885 | -€1,919 | -28.2% |
| Plant, machinery and equipment | 23 | €624 | €240 | -€384 | -61.6% |
| Furniture and vehicles | 24 | €3,320 | €2,182 | -€1,138 | -34.3% |
| Current assets | 29/58 | €677,761 | €550,227 | -€127,534 | -18.8% |
| Stocks and contracts in progress | 3 | €16,157 | €6,500 | -€9,657 | -59.8% |
| Stocks | 30/36 | €16,157 | €6,500 | -€9,657 | -59.8% |
| Amounts receivable within one year | 40/41 | €20,595 | €16,736 | -€3,859 | -18.7% |
| Trade receivables | 40 | €16,636 | €7,238 | -€9,398 | -56.5% |
| Other amounts receivable | 41 | €3,959 | €9,498 | +€5,540 | +140% |
| Current investments | 50/53 | €504,499 | €500,298 | -€4,202 | -0.8% |
| Cash at bank and in hand | 54/58 | €132,457 | €24,408 | -€108,050 | -81.6% |
| Deferred charges and accrued income | 490/1 | €4,052 | €2,286 | -€1,767 | -43.6% |
| Total equity and liabilities | 10/49 | €688,508 | €557,533 | -€130,974 | -19.0% |
| Equity | 10/15 | €581,552 | €544,547 | -€37,005 | -6.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €562,952 | €562,952 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €561,092 | €561,092 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€37,005 | -€37,005 | |
| Amounts payable | 17/49 | €106,955 | €12,986 | -€93,969 | -87.9% |
| Amounts payable within one year | 42/48 | €106,955 | €9,986 | -€96,969 | -90.7% |
| Trade debts | 44 | €14,805 | €1,670 | -€13,135 | -88.7% |
| Suppliers | 440/4 | €14,805 | €1,670 | -€13,135 | -88.7% |
| Advances received on contracts in progress | 46 | €6,249 | €0 | -€6,249 | -100% |
| Taxes, remuneration and social security | 45 | €11,140 | €468 | -€10,672 | -95.8% |
| Taxes | 450/3 | €10,879 | €468 | -€10,410 | -95.7% |
| Remuneration and social security | 454/9 | €262 | €0 | -€262 | -100% |
| Other amounts payable | 47/48 | €74,760 | €7,848 | -€66,913 | -89.5% |
| Accrued charges and deferred income | 492/3 | - | €3,000 | +€3,000 | |
| Non-recurring operating income | 76A | - | €9,703 | +€9,703 | |
| Remuneration, social security and pensions | 62 | €6,897 | €621 | -€6,276 | -91.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,441 | €3,441 | +€0 | 0.0% |
| Other operating charges | 640/8 | €1,885 | €4,067 | +€2,182 | +116% |
| Gross operating margin | 9900 | €75,904 | -€32,870 | -€108,774 | |
| Operating profit (loss) | 9901 | €63,681 | -€40,999 | -€104,680 | |
| Financial income | 75/76B | €6,264 | €5,501 | -€763 | -12.2% |
| Recurring financial income | 75 | €6,264 | €5,501 | -€763 | -12.2% |
| Financial charges | 65/66B | €3,625 | €1,342 | -€2,282 | -63.0% |
| Recurring financial charges | 65 | €3,625 | €1,342 | -€2,282 | -63.0% |
| Profit (loss) for the period before taxes | 9903 | €66,321 | -€36,840 | -€103,161 | |
| Income taxes | 67/77 | €18,943 | €165 | -€18,778 | -99.1% |
| Profit (loss) for the period | 9904 | €47,378 | -€37,005 | -€84,383 | |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €47,378 | -€37,005 | -€84,383 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.